{"id":"W4296051390","doi":"10.3390/jrfm15090410","title":"Does the Impact of Transparency and Disclosure on the Firm’s Valuation Depend on the ESG?","year":2022,"lang":"en","type":"article","venue":"Journal of risk and financial management","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":18,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Valuation (finance); Corporate governance; Moderation; Market capitalization; Accounting; Capitalization; Business; Enterprise value; Proxy (statistics); Transparency (behavior); Market value; Panel data; Regression analysis; Finance; Economics; Econometrics; Stock market","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002321906,0.0001432215,0.0002593597,0.001025296,0.0003242908,0.002817795,0.00037156,0.0005985975,0.002850702],"category_scores_gemma":[0.01747861,0.0001087382,0.0003926172,0.001555401,0.001202956,0.001777682,0.0008046117,0.001120379,0.0004216635],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001050246,"about_ca_system_score_gemma":0.000909636,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004944074,"about_ca_topic_score_gemma":0.005731369,"domain_scores_codex":[0.9979445,0.000633753,0.0001648022,0.0002240979,0.0006087366,0.0004241358],"domain_scores_gemma":[0.9434421,0.02168699,0.02857218,0.001638089,0.002762508,0.001898124],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001358096,0.00009963047,0.982691,0.00005741799,0.0001467892,0.0002528723,0.0004904997,0.0007246927,0.0004327222,0.002865494,0.0005099278,0.01159314],"study_design_scores_gemma":[0.000004632871,0.00007172435,0.995012,0.00003214534,0.00004899542,0.00007444644,0.0009959703,0.000779948,0.0004172176,0.001440604,0.001109395,0.000012786],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9880404,0.0008004549,0.000242546,0.001516521,0.00002169757,0.00001060324,0.0002424745,0.000004720022,0.00912057],"genre_scores_gemma":[0.9994061,0.0001556295,0.00003201832,0.00004596971,0.00001742082,0.000001201806,0.00006523527,0.000001310627,0.000275237],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.004944074,"threshold_uncertainty_score":0.01227951,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01011944752672111,"score_gpt":0.2145426872030592,"score_spread":0.2044232396763381,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}